FAC Explorer

Audit 351958

FY End
2024-06-30
Total Expended
$18.03M
Findings
6
Programs
13
Organization: City of West Sacramento (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Lance Soll and Lunghard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
548617 2024-002 Material Weakness Yes P
548618 2024-002 Material Weakness Yes P
548619 2024-003 Significant Deficiency - M
1125059 2024-002 Material Weakness Yes P
1125060 2024-002 Material Weakness Yes P
1125061 2024-003 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7.53M Yes 1
14.239 Home Investment Partnerships Program $4.18M Yes 1
20.205 Highway Planning and Construction $1.72M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.05M Yes 1
14.218 Community Development Block Grants/entitlement Grants $454,525 - 0
14.231 Emergency Solutions Grant Program $339,441 - 0
97.067 Homeland Security Grant Program $170,748 - 0
20.600 State and Community Highway Safety $26,017 - 0
20.616 National Priority Safety Programs $24,800 - 0
93.499 Low Income Household Water Assistance Program $14,512 - 0
16.607 Bulletproof Vest Partnership Program $13,889 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $11,060 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6,397 - 0

Contacts

Name Title Type
MLGYAWLU57K3 Roberta Raper Auditee
9166174509 Brandon Young Auditor
No contacts on file

Notes to SEFA

Title: LOAN PROGRAMS WITH CONTINUING COMPLIANCE REQUIREMENTS Accounting Policies: A. Scope of Presentation The accompanying schedule presents only the expenditures incurred by the City of West Sacramento, California, that are reimbursable under federal programs of federal financial assistance. For the purposes of this schedule, federal awards include both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organization. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying schedule. B. Basis of Accounting The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are incurred when the City becomes obligated for payment as a result of the receipt of the related goods and services. Expenditures reported included any property or equipment acquisitions incurred under the federal program. The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The outstanding balance of loan programs as of June 30, 2024, are as follows: 14.228 Community Development Block Grant - Loans - $6,543,344; 14.239 HOME Investment Partnership Program - Loans - $2,716,714

Finding Details

Finding 2024-002
Federal Award Information: Assistance Listing Number: 14.228 Program Title: Community Development Block Grants/Entitlement Grants Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2024. Condition: We noted 5 out of 13 CDBG loans inspected, the City did not perform their review of residency until February when the items were requested by the auditors. Cause of the Condition: Per our inquiries with City personnel, noted verification occurred at the beginning of the year in January 2025 which did not allow sufficient time for all documents to be gathered and confirmed. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: We selected a sample of 13 outstanding loan balances, of which 5 selected loans, and residency was not confirmed until after the information was requested by the auditors.
Finding 2024-002
Federal Award Information: Assistance Listing Number: 14.228 Program Title: Community Development Block Grants/Entitlement Grants Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2024. Condition: We noted 5 out of 13 CDBG loans inspected, the City did not perform their review of residency until February when the items were requested by the auditors. Cause of the Condition: Per our inquiries with City personnel, noted verification occurred at the beginning of the year in January 2025 which did not allow sufficient time for all documents to be gathered and confirmed. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: We selected a sample of 13 outstanding loan balances, of which 5 selected loans, and residency was not confirmed until after the information was requested by the auditors.
Finding 2024-003
Finding 2024-003: FFATA Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Treasury Passed through: State of California Department of Finance Criteria or Specific Requirement: The grant award agreement stipulates that the grantee shall comply with the Federal Funding Accountability and Transparency Act (FFATA) in Appendix A to 2 CFR part 170. The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: As part of our audit testing, we obtained and inspected the subrecipient agreements filed for the program year and determined that the City did not prepare FFATA reports in a timely manner for the fiscal year ended June 30, 2024. The subrecipient awards in excess of $30,000 were made in January 2024, but the FFATA reports were not filed. Cause of the Condition: In prior years, the City was not aware that the FFATA reporting requirements were applicable, resulting from inadequate internal controls relating to identification of reporting requirement for the grant program. In fiscal year 2023-2024, the City did not file the report by the required reporting deadline. Effect or Possible Effect: The City did not comply with the reporting requirements of the FFATA or the grant agreement. Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2023-24, but the City did not file the necessary FFATA report.
Finding 2024-002
Federal Award Information: Assistance Listing Number: 14.228 Program Title: Community Development Block Grants/Entitlement Grants Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2024. Condition: We noted 5 out of 13 CDBG loans inspected, the City did not perform their review of residency until February when the items were requested by the auditors. Cause of the Condition: Per our inquiries with City personnel, noted verification occurred at the beginning of the year in January 2025 which did not allow sufficient time for all documents to be gathered and confirmed. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: We selected a sample of 13 outstanding loan balances, of which 5 selected loans, and residency was not confirmed until after the information was requested by the auditors.
Finding 2024-002
Federal Award Information: Assistance Listing Number: 14.228 Program Title: Community Development Block Grants/Entitlement Grants Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2024. Condition: We noted 5 out of 13 CDBG loans inspected, the City did not perform their review of residency until February when the items were requested by the auditors. Cause of the Condition: Per our inquiries with City personnel, noted verification occurred at the beginning of the year in January 2025 which did not allow sufficient time for all documents to be gathered and confirmed. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: We selected a sample of 13 outstanding loan balances, of which 5 selected loans, and residency was not confirmed until after the information was requested by the auditors.
Finding 2024-003
Finding 2024-003: FFATA Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Treasury Passed through: State of California Department of Finance Criteria or Specific Requirement: The grant award agreement stipulates that the grantee shall comply with the Federal Funding Accountability and Transparency Act (FFATA) in Appendix A to 2 CFR part 170. The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: As part of our audit testing, we obtained and inspected the subrecipient agreements filed for the program year and determined that the City did not prepare FFATA reports in a timely manner for the fiscal year ended June 30, 2024. The subrecipient awards in excess of $30,000 were made in January 2024, but the FFATA reports were not filed. Cause of the Condition: In prior years, the City was not aware that the FFATA reporting requirements were applicable, resulting from inadequate internal controls relating to identification of reporting requirement for the grant program. In fiscal year 2023-2024, the City did not file the report by the required reporting deadline. Effect or Possible Effect: The City did not comply with the reporting requirements of the FFATA or the grant agreement. Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2023-24, but the City did not file the necessary FFATA report.